Smt. Anusuya, Bengaluru V. Income Tax Officer, Ward- 3(2)(2), Bengaluru

ITA 2134/BANG/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 7925 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 5 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 25-03-2021
• Assessment Year: 2013-2014
• Appeal Filed On: 03-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R PREMI

Judgement Text

ITA NO.2134/BANG/2019 SMT. ANUSUYA, BENGALURU IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.2134/BANG/2019 ASSESSMENT YEAR: 2013-14 SMT. ANUSUYA NO.306/18, 1 ST CROSS REMCO LAYOUT, VIJAYANAGAR, BENGALURU 560 040. PAN NO : ADAPA 9541R VS. INCOME TAX OFFICER WARD -3 (2)(2) BENGALURU APPELLANT RESPONDENT APPELLANT BY : SHRI PRANAV KRISHNA, A.R. RESPONDENT BY : SMT. R. PREMI, D.R. DATE OF H EARING : 25.03.2021 DATE OF PRONOUNCEMENT : 31.03.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: THE ASSESSEE HAS FILED THIS APPEAL CHALLENGING THE ORDER DATED 05.08.2019 PASSED BY LD CIT(A)-3, BENGALURU AND IT RELATES TO THE ASSESSMENT YEAR 2013-14. 2. THE LD A.R OF THE ASSESSEE HAS FILED A LETTE R STATING THAT THE ASSESSEE HAS OPTED TO SETTLE THE DISPUTE IN ITS APP EAL AS WELL AS IN THE APPEAL FILED BY THE REVENUE UNDER DIRECT TAXES VIVA D SE VISHWAS ACT, 2020. IT IS FURTHER STATED THAT THE ASSESSEE HAS F ILED FORM NO.1 & 2 FOR THE APPEAL FILED BY THE ASSESSEE AND HE HAS ALS O RECEIVED FORM ITA NO.2134/BANG/2019 SMT. ANUSUYA, BENGALURU PAGE 2 OF 2 NO.3. ACCORDINGLY IT IS SUBMITTED THAT SUITABLE OR DER MAY BE PASSED BY THE TRIBUNAL. 3. WE HEARD LD D.R. SINCE THE ISSUES CONTESTED IN THE APPEAL OF THE ASSESSEE HAVE BEEN SETTLED UNDER THE DIRECT TAX ES VIVAD SE VISHWAS ACT, 2020, WE DISMISS THE APPEAL OF THE ASS ESSEE AS WITHDRAWN. HOWEVER, WE GIVE LIBERTY TO THE ASSESSE E TO SEEK RECALL OF THIS ORDER IN ACCORDANCE WITH LAW, IF THE CIRCUMSTA NCES SO WARRANT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST MAR, 2021 SD/- (BEENA PILLAI) JUDICIAL MEMBER SD/- (B.R. BASKARAN) ACCOUNTANT MEMBER BANGALORE, DATED 31 ST MAR, 2021. VG/SPS COPY TO: 1. THE APPLICANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASST. REGISTRAR, ITAT, BANGALORE.